OFFICIAL TELEGRAM

ON STRENGTHENING THE MANAGEMENT AND USE OF ELECTRONIC INVOICES FOR RETAIL PETROL AND OIL SALES

PRIME MINISTER telegraphs:

- Ministers; Heads of ministerial-level agencies and Governmental agencies;
- Presidents of the People's Committee of provinces and centrally affiliated cities (hereinafter referred to as provincial People’s Committees).

Following the Prime Minister's Official Telegram No. 1123/CD-TTg dated November 18, 2023 on strengthening the management and use of electronic invoices to promote digital transformation, in order to strengthen the management and use of electronic invoices for retail petrol and oil sales, contributing to creating a fair, convenient business environment, protecting consumer interests, and combating corruption, embezzlement, and smuggling, the Prime Minister requests the following ministries, heads of ministerial agencies, Governmental agencies, and provincial People's Committees to promptly implement the following tasks:

1. Minister of Finance:

a) Direct tax authorities at all levels to take decisive action to continue promoting and expanding the range of measures and solutions to ensure widespread understanding and compliance with the electronic invoice issuance regulations per sale outlined in Decree No. 123/2020/ND-CP of October 19, 2020 to taxpayers, petrol and oil retailers and businesses.

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c) Take charge and cooperate with Minister of Public Security, the Minister of Information and Communications and relevant agencies in developing and enhancing the electronic invoice IT system. This ensures seamless and efficient receipt and connection of electronic invoice data for tax authorities, thereby improving tax management effectiveness;  complete no later than the first quarter of 2024.

d) Direct the tax authority to coordinate with the police and other relevant agencies to strengthen inspections and oversight of electronic invoice issuance at petrol and oil retailers, enforce compliance with legal regulations and hold violators, including those intentionally non-compliant or non-intentionally non-compliant, accountable under the law.

2. Minister of Industry and Trade:

Direct market management agencies to strictly monitor, inspect, and enforce compliance with petrol and oil trading regulations by all establishments in their jurisdiction. They must hold violators accountable and work alongside tax authorities to investigate and address any breaches of electronic invoice laws per transaction within their businesses in accordance with the law.

3. Ministers of ministries, heads of relevant agencies:

Coordinate closely with the Minister of Finance in connecting and sharing information and data, inspection, examination and supervision of the issuance and use of electronic invoices, especially for petrol and oil field, etc. This collaborative effort aims to enhance tax management efficiency, deter fraud, and tax evasion, and ultimately prevent revenue loss.

4. Presidents of provincial People's Committees:

a) Direct local agencies, including finance, industry and trade, police, communications, and others,  to collaborate closely with tax authorities. They must assess the current state of electronic invoice issuance per transaction for petrol and oil retailers, including compliance levels and data connectivity with tax authorities. Based on this assessment, they will develop and propose decisive solutions to the Provincial People's Committees for promoting and supervising the implementation of electronic invoicing by petrol and oil retailers per transaction in compliance with regulations.

b) Direct local departments and agencies to coordinate closely with tax authorities. This includes strengthening management, inspections, and supervision to identify and strictly address any violations, non-compliance, or intentional non-compliance with electronic invoice issuance per transaction for petrol and oil retail trade in provinces and ensure proper electronic data connection with tax authorities.

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6. The Government Office shall monitor, urge the implementation of this Circular in accordance with the assigned functions and tasks, and promptly report to the Prime Minister any issues arising beyond the authority as prescribed./.

PRIME MINISTER




Pham Minh Chinh